Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication.
Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication.
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